秦汉上计制度探究

Exploring the Shangji System in the Qin and Han Dynasties

上计制度作为一项重要的国家管理制度,对国家财政收支及官吏管理具有重要的意义。秦汉时期的上计制度,沿袭战国时期的上计之制,并根据封建专制政体及封建经济发展的新情况而有所损益,完成了中国古代上计制度的早期创制,不仅对秦汉王朝的政治经济起到促进作用,而且为后世封建王朝的政治制度建设提供了范例。

As an important national management system,the Shangji system is of great significance to national financial revenue and expenditure and to the management of officials.The Shangji system in the Qin and Han dynasties was inherited from that of the Warring States period.It was later expanded or reduced according to development of the feudal autocracy and the feudal economy completing the early creation of the Shangji system in ancient China.It not only promoted the political and economic development of the Qin and Han dynasties,but also provided a model for the development of the political systems of the later feudal dynasties.